Authority for Advance Ruling (AAR)

Whether in the facts and circumstances the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (‘NMETR’) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (‘MMCDMFR’) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant service recipient?

Whether in the facts and circumstances the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (‘NMETR’) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (‘MMCDMFR’) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant service recipient?

"Determination of correct classification of Licensing services for the right to broadcast and show original films, sound recordings, Radio & Television Programmes etc.,"

Whether the Flavored Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter?

Whether the Flavored Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter?

Whether in the facts and circumstances the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (‘NMETR’) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (‘MMCDMFR’) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant service recipient?

What is the (HSN) classification of Tyre Pyrolysis Oil and what is Current rate of tax applicable?

1)Whether "e-goods”, as commercially known in the market, are "goods" as defined in the GST Acts or are they services as per GST Act?
2) If they are goods, what is the HSN classification and if services, what is the service classification and rate of GST on its sale/ supply within state?
3) Whether they are exempted from GST?
4) If Not exempted, what is the rate of GST on supply?
5) In what circumstances will IGST, under reverse charge, be applicable or whether it is applicable in the situation of procurement from foreign supplier and supply from out of India as discussed above?
6) If the customer is from India and paying the consideration in dollar, whether it will be allowed as exports or if not allowed as exports then whether GST is leviable? What is rate of SGST & CGST or IGST? Under which HSN Code or SAC?
7) If customer pays for the e goods in Indian rupees and goods delivered through CLOUD located outside India whether SGST & CGST or IGST leviable on such transactions?
8) In case where customer / buyer is from out of India and payment is done in dollar, according to us it is export of goods / services and therefore neither SGST & CGST is leviable? Please clarify the same.
9) In case buyer is from India, the goods/ services are stored in CLOUD which are the servers outside India, therefore even though payment is received in rupees, it is again export of services being services are received from distantly installed servers . Hence No CGST and or SGST isleviable?
10) Whether IGST is applicable under section 5( 3 ) & 5( 4) of the IGST Act, according to us it is not because it is not imported into India and the services are stored on CLOUD and therefore it cannot be said to be imports and thus not liable for RCM?
11) If suppose RCM is applicable then its rate? May please be clarified.

1. Whether printing of Pre examination items like question papers, OMR sheets (Optical Mark Reading),Answer booklets for conducting of an examination by the educational boards be treated as exempted supply of service in terms of Serial Number 66 of Notification No.12/2017-CGST[Rate] dated 28-06-2017 as amended?
2. Whether printing of Post examination items like marks card, grade card, certificates to educational boards (up to higher secondary) after scanning of OMR Sheets and processing of data in relation to conduct of an examination be treated as exempted supply of service by virtue of in terms of Serial Number 66 of Notification No.12/2017-CGST[Rate] dated 28-06-2017 as amended?
3. Whether scanning and processing of results of examinations be treated as exempted supply of service by virtue of in terms of Serial Number 66 of Notification No.12/2017-CGST[Rate] dated 28-06-2017 as amended?

QUE 1.  Whether the services provided by the Applicant are covered under Clause 1 & 2 of   Twelfth Schedule of Article 243W?
QUE 2.  Whether the meals provided to Government Ashrams for economically weaker class of students fall within Clause 1 & 2 of Twelfth Schedule of Article 243W?
QUE 3.  Whether the services provided by the applicant fall under the Exemption Notification No. 12/2017 dated 28th June, 2017 (Entry No. 3 of Exemption Notification) as amended from time to time as the services are in the nature of pure labour services.